{ "id": 3631588, "name": "DONALD P. HORWITZ, Cotrustee of the Lorelei P. Ritholz Trust, et al., Plaintiffs-Appellants, v. SYLVIA RITHOLZ, Defendant-Appellee", "name_abbreviation": "Horwitz v. Ritholz", "decision_date": "1984-06-19", "docket_number": "No. 83\u20141451", "first_page": "193", "last_page": "204", "citations": [ { "type": "official", "cite": "125 Ill. App. 3d 193" } ], "court": { "name_abbreviation": "Ill. App. Ct.", "id": 8837, "name": "Illinois Appellate Court" }, "jurisdiction": { "id": 29, "name_long": "Illinois", "name": "Ill." }, "cites_to": [ { "cite": "439 N.E.2d 1028", "category": "reporters:state_regional", "reporter": "N.E.2d", "pin_cites": [ { "page": "1032" } ], "opinion_index": 0 }, { "cite": "108 Ill. App. 3d 817", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 3010368 ], "pin_cites": [ { "page": "822" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/108/0817-01" ] }, { "cite": "46 N.E. 1138", "category": "reporters:state_regional", "reporter": "N.E.", "year": 1982, "opinion_index": 0 }, { "cite": "166 Ill. 466", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5500038 ], "year": 1982, "opinion_index": 0, "case_paths": [ "/ill/166/0466-01" ] }, { "cite": "148 N.E.2d 727", "category": "reporters:state_regional", "reporter": "N.E.2d", "opinion_index": 0 }, { "cite": "13 Ill. 2d 238", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 2773700 ], "pin_cites": [ { "page": "243-44" } ], "opinion_index": 0, "case_paths": [ "/ill-2d/13/0238-01" ] }, { "cite": "270 N.E.2d 540", "category": "reporters:state_regional", "reporter": "N.E.2d", "pin_cites": [ { "page": "547" } ], "opinion_index": 0 }, { "cite": "132 Ill. App. 2d 492", "category": "reporters:state", "reporter": "Ill. App. 2d", "case_ids": [ 2534699 ], "pin_cites": [ { "page": "500" } ], "opinion_index": 0, "case_paths": [ "/ill-app-2d/132/0492-01" ] }, { "cite": "313 N.E.2d 228", "category": "reporters:state_regional", "reporter": "N.E.2d", "opinion_index": 0 }, { "cite": "19 Ill. App. 3d 1022", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 2693356 ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/19/1022-01" ] }, { "cite": "440 N.E.2d 222", "category": "reporters:state_regional", "reporter": "N.E.2d", "pin_cites": [ { "page": "225" } ], "opinion_index": 0 }, { "cite": "109 Ill. App. 3d 57", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 5447822 ], "pin_cites": [ { "page": "62" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/109/0057-01" ] }, { "cite": "610 F.2d 512", "category": "reporters:federal", "reporter": "F.2d", "case_ids": [ 6544785, 11198 ], "pin_cites": [ { "page": "514" } ], "opinion_index": 0, "case_paths": [ "/br/1/0512-01", "/f2d/610/0512-01" ] }, { "cite": "411 N.E.2d 266", "category": "reporters:state_regional", "reporter": "N.E.2d", "opinion_index": 0 }, { "cite": "82 Ill. 2d 15", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 5474458 ], "opinion_index": 0, "case_paths": [ "/ill-2d/82/0015-01" ] }, { "cite": "372 N.E.2d 662", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "year": 1980, "opinion_index": 0 }, { "cite": "69 Ill. 2d 525", "category": "reporters:state", "reporter": "Ill. 2d", "case_ids": [ 5456618 ], "weight": 2, "year": 1980, "opinion_index": 0, "case_paths": [ "/ill-2d/69/0525-01" ] }, { "cite": "444 N.E.2d 704", "category": "reporters:state_regional", "reporter": "N.E.2d", "weight": 2, "pin_cites": [ { "page": "710" }, { "page": "712" } ], "opinion_index": 0 }, { "cite": "111 Ill. App. 3d 786", "category": "reporters:state", "reporter": "Ill. App. 3d", "case_ids": [ 5441407 ], "weight": 2, "pin_cites": [ { "page": "793" }, { "page": "796" } ], "opinion_index": 0, "case_paths": [ "/ill-app-3d/111/0786-01" ] } ], "analysis": { "cardinality": 929, "char_count": 23546, "ocr_confidence": 0.74, "pagerank": { "raw": 7.884396120213462e-08, "percentile": 0.46026505792422645 }, "sha256": "5f9f943f5e9c0abb7ffa653243aacccaec5ae038ac19bf56ee9f72c6249b2097", "simhash": "1:4e46cc20840c7c1b", "word_count": 3735 }, "last_updated": "2023-07-14T15:49:19.537276+00:00", "provenance": { "date_added": "2019-08-29", "source": "Harvard", "batch": "2018" }, "casebody": { "judges": [], "parties": [ "DONALD P. HORWITZ, Cotrustee of the Lorelei P. Ritholz Trust, et al., Plaintiffs-Appellants, v. SYLVIA RITHOLZ, Defendant-Appellee." ], "opinions": [ { "text": "JUSTICE PERLIN\ndelivered the opinion of the court:\nPlaintiffs Donald Horwitz and Norman Newman, cotrustees of the Lorelei P. Ritholz Trust (Trust), brought an action for an accounting and distribution of the interest of the Trust in the Sylvia Ritholz Limited Partnership (Partnership). Defendant Sylvia Ritholz, general partner of the Partnership, contends that the Trust had already received a full accounting and had refused to accept its share of the final partnership distribution.\nThe sole asset of the Partnership consisted of an interest in a Canadian enterprise, King Optical Company, which originally was an asset of the estate of Samuel Ritholz. Samuel Ritholz, who died in 1971, was the husband of defendant and the father of Richard Ritholz and Gerald Ritholz. Samuel Ritholz\u2019 will, admitted to probate in 1971, provided that after payment of \u201call estate, inheritance, succession and transfer taxes, of every nature whatsoever,\u201d defendant was to be the sole beneficiary of his estate, \u201cit being the intention hereof that the ultimate burden of all such taxes be borne by my estate.\u201d\nIn April 1972, defendant disclaimed 20 shares of stock in SJS Optical Ltd., a Canadian corporation which operated under the King Optical Company, \u201cin favor of her sons, Richard Ritholz and Gerald Ritholz.\u201d Richard and Gerald accepted the stock pursuant to the disclaimer. The effect of the disclaimer was to give Richard and Gerald a partial interest in King Optical Company.\nLater in 1972, the Ritholz family decided to dissolve their various Canadian corporations, including SJS Optical Ltd., and to thereafter operate under the King Optical Company Partnership. As a result, Sylvia Ritholz, together with Richard and Gerald, held a direct interest in the Canadian partnership, King Optical Company. In order to protect themselves from \u201cpossible [King Optical Company] partnership liability exposure,\u201d defendant and her two sons, Richard and Gerald, formed the Sylvia Ritholz Limited Partnership. Defendant became general partner, and Richard and Gerald were limited partners. Each of the sons contributed their respective interest in King Optical Company to the Partnership, for which they each received a 17.857% interest in the Partnership. Defendant retained a 64.286% interest in the Partnership.\nRichard Ritholz died in November 1972, and letters of trusteeship were issued under Richard\u2019s will to Donald Horwitz and Norman Newman. Under the terms of Richard\u2019s will, the Lorelei P. Ritholz Trust was established and the Trust succeeded to the interest of Richard in the Partnership.\nA final accounting for the Samuel Ritholz estate as entered in the circuit court of Cook County and approved by the probate court in November 1975. Pursuant to this final account, estate taxes and expenses were paid by the estate. The total estate assets available after payments of taxes and expenses amounted to $379,926.44.\nIn 1976, Mr. John Brockhouse, accountant for defendant and for the Partnership, prepared for the windup and dissolution of the Partnership. Brockhouse reviewed the accounting methods used in the final account of Samuel Ritholz\u2019 estate b\u00e9cause defendant was \u201cdissatisfied with the cash which she had received\u201d from the Samuel Ritholz estate.\nIn January 1977, the Partnership was dissolved. At dissolution, the cash available to the Partnership for distribution totalled $290,994. According to the ownership percentages, defendant was to receive $187,068 (64.286%), and Gerald Ritholz and the Trust were each to receive $51,963 (17.857%). Distributions in these amounts, however, were never made. Brockhouse, in analyzing the final account of Samuel Ritholz\u2019 estate and preparing for the windup of the Partnership, determined that $34,438 of the taxes and expenses paid by Samuel Ritholz\u2019 estate should be \u2018\u2018reallocated\u201d to the Trust\u2019s partnership in the King Optical Company. Pursuant to Brockhouse\u2019s proposed reallocation, defendant charged $34,438 against the Trust\u2019s interest in the Partnership, and retained $68,876 as a payment to herself for taxes and expenses previously paid by the Samuel Ritholz estate. This reallocation reduced the amount available for distribution by the Partnership to the Trust from $51,963 to $17,525.\nBrockhouse forwarded his reallocation figures to Donald Horwitz and Norman Newman, trustees of the Lorelei P. Ritholz Trust, and to Mr. Joshua Kaufman, the trustees\u2019 attorney, proposing a final partnership distribution of $17,525. The plaintiffs-trustees have demanded a full accounting of the Partnership, claiming that they have received only Brockhouse\u2019s \u201cschedules\u201d for the Partnership dissolution. The Trust has accepted no payment from its share of the Partnership funds.\nOn May 12, 1977, Mr. Kaufman, the trustees\u2019 attorney, wrote a letter to Mr. Henry Kenoe, defendant\u2019s attorney, stating that the trustees \u201chad no objection to the proposed adjustment,\u201d but that \u201can amendment to the final accounting of the Estate of Samuel Ritholz\u201d would be necessary.\nOn December 29, 1977, apparently concerned about the personal liability of the trustees, Kaufman again demanded an indemnity agreement be signed by defendant and by Gerald Ritholz.\nOn April 10, 1978, Lorelei Ritholz, beneficiary of the Lorelei P. Ritholz Trust, wrote to trustee Horwitz, expressing the hope that \u201ccourt proceedings are not necessary\u201d and advising him of her desire for \u201ca more peaceful and less expensive settlement.\u201d Lorelei even herself offered to sign the indemnification agreement.\nOn May 9, 1978, Horwitz wrote to defendant, advising her that Lorelei had asked him to approve the distribution proposed by Brock-house, relying solely upon Lorelei\u2019s indemnity agreement and not requiring an indemnity agreement from defendant. Horwitz would not agree to this arrangement, fearing \u201cpersonal exposure for me and my own personal estate.\u201d He again expressed his willingness to approve the distributions, but only if defendant executed an indemnification agreement to hold Horwitz \u201charmless, in the event the distribution proposed by you [Sylvia], with the advice of your lawyer and your accountant, proves wrong and your grandchildren become entitled to a larger distribution from the partnership.\u201d\nDefendant refused to sign an indemnity agreement, and plaintiffs (trustees) thereupon brought this action for an accounting and distribution of the Partnership assets. Plaintiffs moved for summary judgment and defendant filed a cross-motion for summary judgment. Plaintiffs\u2019 motion was denied, and defendant\u2019s motion for summary judgment was granted.\nPlaintiffs appeal and seek reversal of this order.\nI\nPlaintiffs contend that the trial court \u201chas erred in applying equitable apportionment and in condoning the instant reallocation of Estate taxes and expenses.\u201d Plaintiffs argue that \u201cequitable apportionment is to provide the recipients of probate assets with a contribution from the beneficiaries of non-probate assets for expenses attributable to the non-probate assets\u201d; \u201cthe doctrine [equitable apportionment] does not allow for apportionment among probate assets alone\u201d; \u201cthe disclaimed asset [10 shares of SJS Optical Ltd.] which is owned by the Trust is a probate asset\u201d; and the proposed apportionment in this instance \u201cis contrary to the express language of the will of Samuel Ritholz.\u201d\nDefendant argues that her \u201cdisclaimer\u201d of \u201cspecific\u201d shares of stock to Richard Ritholz, which transferred to the Trust upon Richard\u2019s death, was not a probate asset of Samuel Ritholz\u2019 estate, but were \u201csimply shares of stock which represented a portion of the equity value of the corporation,\u201d and that defendant\u2019s disclaimer did not insulate the beneficiaries from taxes and expenses attributable to this stock.\nIn granting defendant\u2019s motion for summary judgment, the trial court held:\n\u201cI\u2019m satisfied, however, from a review of all the pleadings that this is not simply a matter of probate concern. I believe that the eases involving equitable apportionment are appropriate to this litigation. I believe that there are no genuine issues of material fact, and I believe that summary judgment for the defendant must be granted and summary judgment for the plaintiff denied.\u201d (Emphasis added.)\n\u201cEquitable apportionment is the term which is used to describe the process of distributing the burden of certain estate expenses among those beneficiaries in the same proportion as they respectively cause such expenses to be incurred. It is most commonly used to describe the apportionment of taxes among the beneficiaries of the estate.\u201d (2 R.S. Hunter, Estate Planning & Administration in Illinois sec. 165.1, at 617 (2d ed. 1981).) The purpose of the equitable apportionment rule \u201cis to fairly distribute the Federal estate tax between probate and nonprobate assets.\u201d In re Estate of Rosta (1982), 111 Ill. App. 3d 786, 793, 444 N.E.2d 704, 710.\nThe doctrine of equitable apportionment, permitting apportionment of Federal estate taxes among recipients of probate and nonpro-bate assets, was applied in Roe v. Estate of Farrell (1978), 69 Ill. 2d 525, 372 N.E.2d 662, where a decedent died intestate, leaving property subject to probate as well as property held in joint tenancy and outside of probate; and also in In re Estate of Gowling (1980), 82 Ill. 2d 15, 411 N.E.2d 266, where the decedent did not provide any direction as to the payment of taxes. Roe and Gowling, however, each involved both probate and nonprobate assets.\nWith further regard to the characterization as probate or nonprobate of the disclaimed stock here involved, section 2 \u2014 7 of the Probate Act of 1975 (Ill. Rev. Stat. 1981, ch. 1101/2, par. 2 \u2014 7) provides as follows:\n\u201cSec. 2 \u2014 7. Disclaimer, (a) An heir, legatee, person succeeding to a disclaimed interest, beneficiary under a will or person designated to take pursuant to the power of appointment exercised by a will may disclaim in whole or in part the succession to any real or personal property or interest therein by filing a written disclaimer within the time and at the place provided in this Section. A disclaimer may be of a fractional share or of any limited interest or estate. The right to disclaim of a decedent may be exercised with leave of court by his representative.\n(b) The disclaimer must (1) describe the property or part thereof or interest disclaimed, (2) be signed by the disclaimant and (3) declare the disclaimer and the extent thereof.\n(c) The disclaimer must be delivered (1) if of a present interest, within 9 months after the death of the decedent or the do-nee of the power, as the case may be, or (2) if of a future interest, not later than 9 months after the event which determines that the taker has become finally ascertained and his interest has become indefeasibly fixed both in quality and quantity; except that with respect to a transfer creating an interest in the disclaimant made after December 31, 1976 and subject to tax under chapters 11, 12 or 13 of the Internal Revenue Code of 1954 as amended, a disclaimer made for the purpose of constituting a qualified disclaimer thereunder shall be delivered not later than 9 months after the date on which the transfer subject to tax is made.\u201d\nThe effect of a valid disclaimer is specified in section 2 \u2014 7(e), which provides, in relevant part:\n\u201c(e) Unless the decedent or donee of the power has provided for another disposition, the property or interest disclaimed descends or shall be distributed (1) if a present interest, as if the disclaimant had predeceased the decedent, or if the disclaimant is one designated to take pursuant to a power of appointment exercised by a will, as if the disclaimant had predeceased the donee of the power or (2) if a future interest, as if the disclaim-ant had predeceased the event which determines that the taker has become finally ascertained and his interest has become in * * * >>\n\u201cThe right to disclaim is founded on the principle that a party does not have to accept an estate against his will; the motive of the disclaimant is immaterial provided he does not fraudulently receive a benefit for his action; *** and the disclaimer prevents passage of title to the disclaimant and is not a conveyance.\u201d In re Detlefsen (8th Cir. 1979), 610 F.2d 512, 514 (construing Illinois law).\nPursuant to section 2 \u2014 7 of the Probate Act of 1975, the disclaimed sh\u00e1res of SJS Optical passed to Gerald and Richard as probate assets under the will of Samuel Ritholz. \u201c[EJquitable apportionment of estate taxes or fees does not apply where a contrary intent has been manifested by the testator in his will ***.\u201d (In re Estate of Fenton (1982), 109 Ill. App. 3d 57, 62, 440 N.E.2d 222, 225.) In the instant case, the testator specifically expressed his intent with regard to the payment of taxes and expenses. Article II of his will provides, \u201cit being the intention hereof that the ultimate burden of all such taxes be borne by my estate.\u201d It therefore appears clear that all taxes were to be borne by his estate and not apportioned to any particular assets or bequests.\nIn our opinion, therefore, the trial court erred in applying the doctrine of equitable apportionment.\nII\nPlaintiffs contend also that defendant has wrongfully \u201cintermingled estate and partnership obligations.\u201d Plaintiffs again allege that the reallocation is contrary to the language of Samuel Ritholz\u2019 will; that defendant\u2019s reallocation has utilized Partnership assets to reimburse herself for estate obligations; and that the estate expenditures (Canadian estate and income taxes, United States estate and income taxes, Illinois inheritance taxes, court costs and fees) were not Partnership responsibilities or obligations.\nDefendant argues that the language of the will does not direct that Canadian taxes be paid by Samuel Ritholz\u2019 estate; that the beneficiaries of the Trust have expressed their willingness to accept her proposed reallocation; and that defendant has given money gifts to Lorelei (defendant\u2019s daughter-in-law) and to her grandchildren, and that \u201ca court of equity may take into consideration all [such] circumstances and equities affecting the parties.\u201d\nCertainly, principles of equity and fairness underlie the doctrine of equitable apportionment. The doctrine of equitable contribution which has been applied by Illinois courts is described in J. Pomeroy\u2019s Equity Jurisprudence (5th ed. 1941):\n\u201c*** the most important doctrine, perhaps, which results from the principle, Equality is equity, [emphasis added] is that of contribution among joint debtors, co-sureties, co-contractors, and all others upon whom the same pecuniary obligation arising from contract, express or implied, rests. This doctrine is evidently based upon the notion that the burden in all such cases should be equally borne by all the persons upon whom it is imposed, and its necessary effect is to equalize that burden whenever one of the parties has, in pursuance of his mere legal liability, paid or been compelled to pay the whole amount, or any amount greater than his proportionate share.\u201d (2 J. Pomeroy, Equity Jurisprudence sec. 411, at 157-58 (5th ed. 1941).)\nThis doctrine, however, has not been invoked when a contrary intention is expressed by the decedent in a will. Roe v. Estate of Farrell (1978), 69 Ill. 2d 525, 372 N.E.2d 662; In re Estate of Van Duser (1974), 19 Ill. App. 3d 1022, 313 N.E.2d 228.\n\u201cThe cardinal rule of will construction, to which all other rules yield, is the ascertainment of a testator\u2019s intention from the will itself. [Citation.] That intention must be drawn from the will language where it has a settled legal meaning; in the absence of an ambiguity or uncertainty, evidence of the facts and circumstances surrounding the testator when he made the will may not be considered to impart a meaning other than that expressed in the will.\u201d In re Estate of Rosta (1982), 111 Ill. App. 3d 786, 796, 444 N.E.2d 704, 712.\nWe find no ambiguity in the will of Samuel Ritholz as to his intent. In article II of the will, the testator stated:\n\u201cI direct my executors to pay out of my estate all estate, inheritance, succession and transfer taxes, of every nature whatsoever, federal, state and local, becoming due by reason of my death or with respect to insurance on my life or with respect to property passing under this will or which has passed otherwise than by the terms of this will, and my executors shall not be entitled to reimbursement therefor from any persons against whom such taxes may be levied or assessed, or from any who may have received any property so taxed, it being the intention hereof that the ultimate burden of all such taxes be borne by my estate.\u201d (Emphasis added.)\nWe can hardly imagine a more explicit expression of a testator\u2019s intent that all taxes attributable to his estate be paid from it. The words used did not except Canadian taxes resulting from the passing of property under the will. We note also that the expenditures reallocated to the Trust by Brockhouse included not only Canadian taxes, but also United States estate taxes, Illinois inheritance taxes and court costs and fees.\nDefendant\u2019s contention that the reallocation was approved by beneficiaries of the Trust is not entirely accurate. The trustees expressed their willingness to accept the distribution according to the reallocation only if defendant and Gerald signed an indemnity agreement to protect the trustees from personal liability. Since defendant refused to sign such an indemnity agreement, no distribution was accepted by the Trust.\nDefendant has sought also to justify the reallocation by claiming she has made \u201cpayments\u201d to her daughter-in-law and grandchildren. These \u201cpayments,\u201d however, were not distributions of Partnership assets, but rather were personal gifts. Although defendant\u2019s generosity is admirable and has presumptively earned the devotion and gratitude of the recipients, we do not believe these \u201cpayments\u201d can now be characterized as payments to be charged against the proper distribution of Partnership assets.\nIll\nPlaintiffs contend also that the trial court erred in not ordering a complete partnership accounting.\nDefendant concedes that plaintiffs have a right to an accounting, but argues that they have, in fact, received such an accounting.\nThe Uniform Partnership Act provides, in relevant part:\n\u201cThe right to an account of his interest shall accrue to any partner, or his legal representative, as against the winding up partners or the surviving partners or the person or partnership continuing the business, at the date of dissolution, in the absence of any agreement to the contrary.\u201d Ill. Rev. Stat. 1981, ch. 1061/2, par. 43.\n\u201cAn accounting is a statement of receipts and disbursements. A final account of a partnership or co-venture should show all of the detailed financial transactions of the business and the true status of the firm\u2019s assets. *** The account should list all receipts and disburse- - ments made and the original vouchers, bills and cancelled checks should be tendered or available for inspection to support the items listed. It should include a listing of original contributions and current assets and liabilities.\n*** in order for the account to be of any value or to fulfill the duty of accounting it cannot be merely a summary or lump listing of types of items. * * * While the burden may be considerable, this does not eliminate the requirement of a proper account where a duty to account exists.\u201d Polikoff v. Levy (1971), 132 Ill. App. 2d 492, 500, 270 N.E.2d 540, 547.\nIn the instant case, defendant\u2019s accountant prepared schedules of the cash to be distributed from the Partnership but failed to detail the financial transactions of the Partnership. Brockhouse\u2019s schedules are \u201csummary in nature\u201d and are concerned as much with the Samuel Ritholz estate as with the Partnership. The accounting does not satisfy the requirements of Polikoff, and the trial court\u2019s summary approval was in our opinion error.\nFinally, plaintiffs contend that without reallocation Brock-house\u2019s \u201cschedules reveal that the [Trust\u2019s] cash interest in the Partnership at dissolution was at least $51,963,\u201d and that they are entitled to this full partnership share plus interest from the date of dissolution.\nDefendant argues that after reallocation, the Partnership distribution should be in the amount of $17,525 plus interest of $1,799 (total-ling $19,324) which she claims is on deposit at the American National Bank (Chicago) and available for distribution to plaintiffs.\n\u201c \u2018Ordinarily interest is not allowed on an unascertained balance after dissolution of the firm in the absence of an agreement to the contrary, but where the circumstances are such as equitably to demand payment of interest it will be allowed from the time when the partnership should have been settled, as where one partner retained the money an unreasonable length of time or where he is wrongfully withholding it.\u2019 \u201d (Emphasis added.) Korziuk v. Korziuk (1958), 13 Ill. 2d 238, 243-44, 148 N.E.2d 727, quoting 68 C.J.S. Partnership sec. 397.\nTo justify a recovery of interest for delay of payment upon dissolution of a partnership, the delay must be both unreasonable and vexatious. (Maynard v. Richards (1897), 166 Ill. 466, 46 N.E. 1138.) \u201cWhether payment of a sum due and owing is delayed by unreasonable and vexatious conduct depends upon the circumstances of each case.\u201d Dolce v. Dolce (1982), 108 Ill. App. 3d 817, 822, 439 N.E.2d 1028, 1032.\nIn the instant case, the amounts due to plaintiffs upon dissolution of the Partnership were apparently questioned by the parties in good faith. Since we remand for a proper accounting, the trial court will then determine the extent, if any, of interest due.\nFor the reasons herein stated, the trial court\u2019s order granting defendant\u2019s motion for summary judgment is reversed and the cause remanded for further proceedings in accordance with the views herein expressed.\nReversed and remanded.\nHARTMAN, P.J., and STAMOS, J., concur.\nLorelei is the widow of Richard.\nThe tax expenditures were for Canadian estate and income taxes, United States estate and income taxes and Illinois inheritance taxes. The expenses were paid for court costs and fees, miscellaneous costs and additional Canadian fees.\n$34,436 was reallocated also against Gerald Ritholz\u2019 Partnership interest for a total adjustment of $68,876. Gerald Ritholz, however, accepted the calculations proposed by Brockhouse and is not involved in this litigation.\nEstate assets (sometimes called \u201cprobate assets\u201d) \u201care those which are subject to the control of the probate court. They are normally subject to the claims against [the testator\u2019s] estate. They are distributed to his heirs, if there is no valid will, or in conformity with his will if there is one. Generally, estate (or probate) assets are those which are solely owned by the [testator]. They also include his share of property held as a tenant in common with one or more others, and life insurance and other property payable to the estate. All other assets and property rights of the [testator] are included in the term \u201cnon-probate assets.\u201d 1 R.S. Hunter, Estate Planning & Administration in Illinois sec. 6.7, at 47 (2d ed. 1981).", "type": "majority", "author": "JUSTICE PERLIN" } ], "attorneys": [ "Foran, Wiss & Schultz, of Chicago (Richard G. Schultz and Jack J. Car-riglio, of counsel), for appellants.", "Henry W. Kenoe, of Chicago, for appellee." ], "corrections": "", "head_matter": "DONALD P. HORWITZ, Cotrustee of the Lorelei P. Ritholz Trust, et al., Plaintiffs-Appellants, v. SYLVIA RITHOLZ, Defendant-Appellee.\nFirst District (2nd Division)\nNo. 83\u20141451\nOpinion filed June 19, 1984.\nForan, Wiss & Schultz, of Chicago (Richard G. Schultz and Jack J. Car-riglio, of counsel), for appellants.\nHenry W. Kenoe, of Chicago, for appellee." }, "file_name": "0193-01", "first_page_order": 215, "last_page_order": 226 }